U-Next Holdings (9418) · PolicyAchieved
Adoption of the Accounting Standard for Fair Value Measurement
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.
2entries
2years
0from disclosures
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Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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- FY2022-Q1AchievedAnnual report
「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」
The accounting standards for fair value measurement and related guidance began to apply on 1 September 2021. The company states that there is no impact on the quarterly consolidated financial statements. - FY2021First statedAnnual report
「Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021)」
The accounting standards for fair value measurement and related guidance, as well as the guidance on disclosure of fair values of financial instruments, are scheduled to be applied from the beginning of the fiscal year ending August 2022, and the company is evaluating the impact.